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An employee inquired whether the free award of shares by their corporate group as a variable incentive is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption cannot be applied because the offer is restricted to employees holding certain positions or responsibilities.
This ruling clarifies that for the €12,000 tax exemption on share awards to apply, the offer must be general to all employees and not targeted at specific groups based on their roles, thereby limiting the tax benefits for selective incentive schemes.
The tax team reviews your specific situation.
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